§ Mr. Harry Howarthasked the Chancellor of the Exchequer if in the interests of road safety he will exempt from Purchase Tax schoolchildren's satchels which are not fitted with a strap for carrying from the shoulder but which are made from a fluorescent material.
§ Mr. Harold LeverNo. The question of Purchase Tax on articles specially designed for safety (including protective or safety clothing) is a general one, and it would be anomalous to deal with this particular item in isolation.